Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | SALES TAX NEW INCENTIVE SCHEME FOR INDUSTRIES General entry over specific 1989 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | SALES TAX NEW INCENTIVE SCHEME FOR INDUSTRIES, 1989:Item 1 E (Annexure C) - New cement industry - Entitlement to exemption under the Scheme - Held: Item 1E classified the cement units for eligibility of tax exemption into three categories; small, medium and large - The said categories are comprehensive whereby small and medium cement unit have been prescribed to have maximum Fixed Capital Investment (FCI) of Rs.60/- lakhs and Rs.5/- crores, respectively and FCl of large to be over Rs. 5/- crores - As against items 1, , 4, 6 and 7, which deal with units of all industries and not only cement, item 1E restricted to only E cement units and therefore being a special entry override the general provision - In the instant case, the respondent- Company would only be eligible for grant of exemption under Item 1E as a large new cement unit in accordance with its FCI being above Rs. 5/- crores.INTERPRETATION OF STATUTES:General entry over specific - Held: Where a Statute contains both a general provision as well as specific provision, the latter must prevail - In other words, where a general statute and a specific statute relating to the same subject matter cannot be reconciled, the special or specific statute ordinarily will control - The principle finds its origins in the latin maxim of generalia specialibus non derogant, i.e., general law yields to special law should they operate in the same field on same subject.Rule of Harmonious Construction - Conflict between independent provisions of law - Held: When there is an apparent conflict between two independent provisions of law, the special provision must prevail - This rule has application in construction of taxing statutes along with the proposition that the provisions must be given the most beneficial interpretation - While determining the question whether a statute is a general or a special one, focus must be on the principal subject-matter coupled with a particular perspective with reference to the intendment of the Act - With this basic principle in mind, the provisions must be examined to find out whether it is possible to construe harmoniously the two provisions - Once it is held that intention of the legislation is to exclude the general provision then the rule "general provision should yield to special provision" is squarely attracted - The rule of statutory construction that the specific governs the general is not an absolute rule but is merely a strong indication of statutory meaning that can be overcome by textual indications that point in the other direction. |
Judge | Honble Mr. Justice H.L. Dattu |
Neutral Citation | 2014 INSC 112 |
Petitioner | Commercial Tax Officer, Rajasthan |
Respondent | M/s Binani Cement Ltd. & Anr. |
SCR | [2014] 3 S.C.R. 1 |
Judgement Date | 2014-02-19 |
Case Number | 336 |
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